Our recommendations

We recommend that the Ministry of Education:

1. ensure that changes to the Novopay system include adding appropriate controls for schools, where possible, to help prevent fraud and error and ensure that all transactions are approved within the school’s delegations;
2. follow up unusual transactions and anomalies identified as part of the payroll audit so they do not reoccur, including giving boards additional support and guidance on payroll matters if necessary;
3. improve its guidance to schools on what good controls look like; and
4. provide guidance to schools on accounting for “other activities” (for example, Resource Teacher: Learning & Behaviour clusters) that they receive funding for.